生物多样性会计文献的算法史学

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE Accounting Auditing & Accountability Journal Pub Date : 2023-09-22 DOI:10.1108/aaaj-06-2022-5883
Gennaro Maione, Corrado Cuccurullo, Aurelio Tommasetti
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引用次数: 0

摘要

本研究旨在揭示生物多样性会计文献的历史和当代趋势,同时为该领域的未来研究提供见解。本文还旨在提高会计研究人员对其在保护生物多样性方面的作用的认识,并为该领域的政策和实践的改进提供信息。设计/方法/方法使用Bibliometrix r包来执行算法历史编纂。实现了参考出版年光谱(RPYS)方法。这是一种独特的文献计量分析方法,使研究人员能够识别和检查科学文献中的历史模式。这项工作提供了一个独特的和全面的讨论关于生物多样性核算科学话语进展的四个不同时期。这些时期被确定为起源(1767-1864)、觉醒(1865-1961)、巩固(1962-1995)和加速(1996-2021)。该研究对这些时期发生的主要主题进展、解释范式转变和理论发展进行了深刻的分析。本文对现有的关于会计学者将研究工作集中在生物多样性上的前景的学术辩论做出了重大贡献,从而促进了该领域政策和实践的进步。原创性/价值本文代表了使用算法史学方法来检查处理生物多样性会计的文献语料库的第一个例子。本研究的价值在于历史方法论与历史视角的融合。据作者所知,这也是第一次将RPYS应用于会计领域的科学调查。
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An algorithmic historiography of biodiversity accounting literature
Purpose The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area. Design/methodology/approach The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature. Findings The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods. Research limitations/implications The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector. Originality/value The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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